Research report

Senior Fellow Eugene Steuerle examines whats right about using the tax code for expenditure, social, and budget policies.

December 11, 2000
C. Eugene Steuerle
Research report

Senior Fellow Eugene Steuerle describes some concerns with social tax expenditures: they almost always violate principles of budget and tax policy; they lack transparency; the IRS lacks the infrastructure to monitor such expenditures, and they often result in unnecessary complication and...

December 18, 2000
C. Eugene Steuerle
Research report

Senior Fellow Eugene Steuerle offers retiring Senator Moynihan a suggestion for one last bill to propose: a simple requirement that the poor and middle class should pay no higher tax rate on their next dollar of income earned than do the rich. If they do, then tax and expenditure authorities...

October 16, 2000
C. Eugene Steuerle
Research report

In this essay, Senior Fellow Eugene Steuerle argues that it is in developing--or failing to develop--tax, accounting, and legal institutions that a significant part of the economic and democratic fate of Russia, China, and much of the rest of the second and third world rests. The corollary is...

October 9, 2000
C. Eugene Steuerle
Research report

This paper discusses how state income taxes and sales taxes affect the working poor. While some states impose substantial burdens through income taxes with low thresholds and/or sales taxes that do not exempt necessities, others provide generous subsidies through refundable earned income tax...

September 1, 2000
Elaine MaagDiane Lim Rogers
Research report

Senior Fellow discusses a major dilemma facing the nation: best described as the lack of fiscal slack -- the inability to shift resources either to the greatest needs of society, reflected in no small part by the proportion of government revenues available for new domestic initiatives that...

August 21, 2000
C. Eugene Steuerle
Research report

Senior Fellow Eugene Steuerle discusses the need for marriage penalty relief in the tax code, concluding that a tax world in which single filing is available to all who share resources and even beds but not to those who happen to believe in marriage vows is too capricious and arbitrary to remain...

June 5, 2000
C. Eugene Steuerle
Research report

Senior Fellow Eugene Steuerle suggests that there are three major features of the U.S. multi-tiered tax structure that together reveal a fundamental distrust of "bigness:" (1) the graduated rate structure in the individual income tax; (2) the corporate income tax; and (3) the estate and gift tax...

May 15, 2000
C. Eugene Steuerle
Research report

In this essay Senior Fellow Eugene Steuerle describes various proposals to reform the EITC and other tax programs for low-income people.

April 24, 2000
C. Eugene Steuerle
Research report

In this essay Senior Fellow Eugene Steuerle offers reasons to support a more unified structure for administering the EITC, child credit, and dependent exemption.

May 1, 2000
C. Eugene Steuerle